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United Kingdom VAT & Duties Tribunals Decisions
You are here: BAILII >> Databases >> United Kingdom VAT & Duties Tribunals Decisions >> Direct TT Supplies Ltd v Revenue and Customs [2005] UKVAT V19167 (26 May 2005)
URL: http://www.bailii.org/uk/cases/UKVAT/2005/V19167.html
Cite as: [2005] UKVAT V19167
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19167
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Appellant/Applicant
Respondents
DIRECT T T SUPPLIES LTD Appellant
- and -
HER MAJESTY'S REVENUE AND CUSTOMS Respondents
Tribunal: ANGUS NICOL (Chairman)
Sitting in public in Cardiff on 11 May 2005
DIRECTION
under Rule 30(8)
THIS APPEAL against a decision of the Respondents with respect to a Default Surcharge being a reasonable excuse appeal as defined by rule 2 of the Value Added Tax Tribunals Rules 1986 as amended coming on for hearing this day
AND UPON HEARING Mr John Frost, managing director, for the Appellant and Mr Jonathan Holl for the Respondents
AND THE parties present at the hearing by their said representatives stating pursuant to Rule 30(8) of the Value Added Tax Tribunals Rules 1986 as amended that they do not require the said decision to be recorded in a written document in accordance with Rule 30(1) of the said Rules
THIS TRIBUNAL FINDS THAT on the evidence before it the Appellant had satisfied the Tribunal that there was a reasonable excuse for the default
AND THIS TRIBUNAL DIRECTS THAT this appeal be ALLOWED
AND that there is to be no direction as to costs
ANGUS NICOL
Chairman
Release Date: 26 May 2005
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